September 1996 73

SCENARIO 4

Some agencies receive startup appropriations to purchase equipment for use in

Reimbursable work. This equipment is charged to the ordering agencies based upon the

regular accrual of depreciation expense. This money will be used to replace the equipment

in the future. The following illustration provides some of the typical entries for both an

ordering and a performing agency engaged in this type of reimbursable activity. Both

agencies are operating with a no-year appropriation.

ORDERING PERFORMING

Agency DEF is operating with a no- Agency ABC received authority on the SF

year appropriation. 132 to engage in up to $2,000 of

Reimbursable activity. They are operating

with a no-year revolving fund and received

a startup appropriation of $5,000.

1. Agency DEF requested the 1. Agency ABC anticipated the

Appropriation apportionment. reimbursable activity and received

the startup appropriation.

BUDGETARY: BUDGETARY:

4119 Other Approp Realized 1,000 4210 Antic Reimb & Other Income 2,000

4450 Unapport Auth-Avail 1,000 4119 Other Approp Realized 5,000

*4450 Unapport Auth-Avail D 5,000

*4450 Unapport Auth-Avail R 2,000

* Agencies need to designate direct and

Reimbursable amounts (D=direct, R=reimbursable).

PROPRIETARY: PROPRIETARY:

none none

2. The agency received the SF 2. The agency received the SF 132

132 Apportionment Schedule Apportionment Schedule from OMB

from OMB and properly and properly recorded the change in

recorded the change in status. OMB apportioned $1,000 of

status. They also received a the $2,000 reimbursable authority

Warrant from Treasury. requested and the full $5,000 of direct

startup appropriation. They also

received a warrant from Treasury.
Supplemental Guidance for the Budgetary Accounting Guide

74 September 1996

BUDGETARY: BUDGETARY:

4450 Unapport Auth-Avail 1,000 4450 Unapport Auth-Avail D 5,000

4510 Apportionments 4450 Unapport Auth-Avail R 1,000

Available 1,000 4590Apportionments Unavail 1,000

4510 ApportionmentsAvail 5,000

PROPRIETARY: PROPRIETARY:

1010 Fund Balance w/ Treasury 1,000 1010 Fund Balance w/ Treasury 5,000

3100 Appropriated Capital 1,000 3100 Appropriated Capital 5,000

3. The agency head allotted the 3. The agency head allotted the

authority. authority.

BUDGETARY: BUDGETARY:

4510 Apportionments- 4510 Apportionments

Avail 1,000 Avail 5,000

4610 Allots-Realized 4610 Allots-Realized 

 Resources 1,000 Resources 5,000

PROPRIETARY: PROPRIETARY:

none none

4. No Entry 4. The agency ordered equipment to

be used in reimbursable work.

BUDGETARY: BUDGETARY:

none 4610 Allots-Realized Resources 5,000

4801 Undelivered Orders-Unpd 5,000

PROPRIETARY: PROPRIETARY:

none none

5. No Entry 5. The agency received the equipment

and paid the invoice.

BUDGETARY: BUDGETARY:

none 4801 Undelivered Orders-Unpd 5,000

4902 Expended Authority Paid 5,000
Reimbursable Case Studies

September 1996 75

PROPRIETARY: PROPRIETARY:

none 1750 Equipment 5,000

1010 Fund Balance w/ Treasury 5,000

- and -

3100 Appropriated Capital 5,000

3210 Invested Capital 5,000

6. The agency committed funds 6. No Entry

in anticipation of the

issuance of an order.

BUDGETARY: BUDGETARY: 

4610 Allots-Realized Resources 600 none

4700 Commitments

600

PROPRIETARY: PROPRIETARY:

none none

7. Agency DEF issued Order #1 7. Agency ABC received Order #1 and

and disbursed an advance to an advance from agency DEF.

agency ABC. 

BUDGETARY: BUDGETARY: 

4700 Commitments 600 4220 Unfilled Cust Orders (Adv) 600

4802 Undelivered Orders-Pd 600 4210 Antic Reimb &

Other Income 600

- and -

4590 Apportionments Unavailable 600

4610 Allots-Realized Resources 600

PROPRIETARY: PROPRIETARY:

1410 Advances to Others 600 1010 Fund Balance w/Treasury 600

1010 Fund Balance 2310 Advances from Others 600

w/ Treasury 600 
Supplemental Guidance for the Budgetary Accounting Guide

76 September 1996

8. No Entry. 8. Agency ABC recorded depreciation

expense for the use of the

equipment for Reimbursable work. 

BUDGETARY: BUDGETARY: 

none none

PROPRIETARY: PROPRIETARY:

none 6100 Operating Experience 600

1759 Accumulated Deprec 600

9. Receive notification of the 9. Agency ABC recorded earnings and

completion of Order #1. notified agency DEF of completion

of Order #1.

BUDGETARY: BUDGETARY: 

4802 Undelivered Orders-Pd 600 4252 Reimbursements Earned (Col) 600

4902 Expended Authority Paid 600 4220 Unfilled Cust Orders (Adv) 600

PROPRIETARY: PROPRIETARY:

 6100 Operating Expenses 600 2310 Advances from Others 600 

1410 Advances to Others 600 5200 Revenue from Svcs Pro 600

- and -

3100 Appropriated Capital 600

5700 Appropriated Cap Used 600

10. Agency DEF issued Order #2 10. Agency ABC received Order #2

to Agency ABC. No advance without an advance from agency

sent. DEF.

BUDGETARY: BUDGETARY: 

4610 Allots-Realized Resources 150 4220 Unfilled Cust Orders (NoAdv) 150

4801 Undelivered Orders- 4210 Antic Reimb & Other Incom 150

Unpd 150

- and -

4590 Apportionments-Unavailable 150

4610 Allots-Realized Resources 150

PROPRIETARY: PROPRIETARY:

none none
Reimbursable Case Studies

September 1996 77

11. Agency DEF issued Order #3 11. Agency ABC received Order #3

to Agency ABC. NO advance. without an advance from agency

DEF.

BUDGETARY: BUDGETARY:

4610 Allots-Realized Resources 200 4220 Unfilled Cust Orders (NoAdv) 200

4801 Undelivered Orders- 4210 Antic Reimb & Other Income 200

Unpd 200 - and4590 Apportionments Unavailable 200

4610 Allots-Realized Resources 200

PROPRIETARY: PROPRIETARY:

 none

12. No Entry. 12. Agency ABC recorded depreciation

expense for the use of the

equipment for Reimbursable work. 

BUDGETARY: BUDGETARY: 

none none 

PROPRIETARY: PROPRIETARY: 

none 6100 Operating Expense (Depr) 150

1759 Accumulated Depreciation 150

13. Receive notification of the 13. Agency ABC recorded earnings and

completion of Order #2. notified agency DEF of the

completion of Order #2.

BUDGETARY: BUDGETARY: 

4801 Undelivered Orders-Unpd 150 4251 Reimbursements Earned (Rec) 150

4901 Expended Auth Unpaid 150 4220 Unfilled Cust Orders (NoAdv) 150

PROPRIETARY: PROPRIETARY:

6100 Operating Expenses 150 1350 Accounts Receivable 150 

2110 Accounts Payable 150 5200 Revenue from Svcs Pro 150

- and -

3100 Appropriated Capital 150

5700 Appropriated Cap Used 150
Supplemental Guidance for the Budgetary Accounting Guide

78 September 1996

14. Order #3 is returned by 14. A year-end review of the

Agency ABC. Reduce Reimbursable Agreements revealed

Undelivered Orders. unobligated Unfilled Customer

Orders in the amount of $200 (Order

#3.)This order was returned in

accordance with OMB guidance in

Circular A-34 11.2.d.1.A dated

December, 1995.

BUDGETARY: BUDGETARY: 

4801 Undelivered Orders-Unpd 200 4610 Allots-Realized Resources 200

4610 Allots-Realized Resources 200 4590 Apportionments Unavailable 200

- and -

4210 Antic Reimb & Other Income 200

4220 Unfilled Cust Orders (NoAdv) 200

PROPRIETARY: PROPRIETARY: 

 none none
Reimbursable Case Studies

September 1996 79

BUDGETARY PRE-CLOSING TRIAL BUDGETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 1 Year 1

4119 Other Approp 4119 Other Approp 

Realized 1,000 Realized 5,000

4610 Allotments-Realized 4210 Antic Reimb &

Resources 250 Other Income 1,250

4901 Expended Auth Unpaid 150 4251 Reimbursements 

4902 Expended Auth Paid 600 Earned (Rec) 150

1,000 1,000 4252 Reimbursements 

Earned (Col) 600

4450 Unapport AuthAvail 1,000

4590 Apport Unavail 250

4801 Undelivered 

Orders-Unpd 750

4902 Expended Auth 

Paid 5,000

7,000 7,000

PROPRIETARY PRE-CLOSING TRIAL PROPRIETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 1 Year 1

1010 Fund Bal w/Treasury 400 1010 Fund Bal 

2110 Accounts Payable 150 w/Treasury 600

3100 Appropriated Capital 250 1310 Accounts 

5700 Appropriated Capital Receivable 150

Used 750 1750 Equipment 5,000

6100 Operating Expenses 750 1759 Accum 

1,150 1,150 Depreciation 750

3210 Invested Capital 5,000

5200 Revenue from 

Services Provided 750

6100 Operating 

Expenses (Depr) 750 

6,500 6,500
Supplemental Guidance for the Budgetary Accounting Guide

80 September 1996

CLOSING ENTRIES WHEN AUTHORITY DOES NOT EXPIRE

C1. Consolidate resources. C1. Consolidate resources.

BUDGETARY: BUDGETARY: 

none 4201Total Actual Resources-Col 600

4252 Reimbursements Earned (Col) 600

C2. Close Anticipated and C2. Close Anticipated authority.

Unobligated authority.

BUDGETARY: BUDGETARY: 

4610 Allotments-Realized 4450 Unapportioned Auth-Avail R 1,000

Resources 250 4590 Apportionments Unavailable 250

4450 Unapport Auth-Avail 250 4210 Antic Reimb & Other Income 1,250

- and -

4610 Allots-Realized Resources R 750

4450 Unapportioned Auth-Avail D 750

(The amount of customer orders that are earned

must be closed into the working capital to fund

future equipment purchases.)

C3. Close Expended authority. C3. Close expended authority.

BUDGETARY: BUDGETARY:

4201 Total Actual Resources Col 400 4902 Expended Authority Paid 5,000

4902 Expended Auth Paid 600 4119 Other Approp Realized 5,000

4119 Other Approp Realized 1,000 

C4. Close revenues and expenses. C4. Close revenues and expenses.

PROPRIETARY: PROPRIETARY:

5700 Appropriated Cap Used 750 5200 Revenue from Svcs Pro 750 

6100 Operating Expenses 750 6100 Operating Expense 750
Reimbursable Case Studies

September 1996 81

BUDGETARY EQUATION BUDGETARY EQUATION

ORDERING PERFORMING

 4201 Total Actual Resources 400 4201 Total Actual Recources 600

= +

4450 Unapportioned Authority - Avail 250 4251 Reimbursements Earned

+

4901 Expended Authority - Unpaid 150

4450 Unapportioned Authority 

Receivable 150

=

- Avai D 750 

PROPRIETARY POST-CLOSING TRIAL PROPRIETARY POST-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 1 Year 1

1010 Fund Bal 1010 Fund Bal 

w/Treasury 400 w/Treasury 600

2110 Accounts Payable 150 1310 Accounts 

3100 Appropriated Receivable 150

Capital 250 1750 Equipment 5,000

400 400 1759 Accum

Depreciation 750

3210 Invested Capital 5,000

5,750 5,750
Supplemental Guidance for the Budgetary Accounting Guide

82 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 1

1.BUDGET AUTHORITY

 A.Appropriations (4119)E .............................................................. . 1,000

 B.Borrowing Authority 

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected

 2. Receivable from Federal Sources

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) ................................................... . 

7.TOTAL BUDGETARY RESOURCES ..................................................... . 1,000
Reimbursable Case Studies

September 1996 83

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 1

(CONTINUED)

 8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations(4801) + (4902) .............................................. . 675

 E-B E

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610) .................................................. . 325

E

2.Anticipated

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other ............................................................................. . 

11.TOTAL STATUS OF BUDGETARY RESOURCES ......................................... . 1,000

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-) 

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders(4801)E ........................................................... . 350

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ................................................................ . 325

B.Collections
Supplemental Guidance for the Budgetary Accounting Guide

84 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 1

1.BUDGET AUTHORITY

 A.Appropriations (4119)E .............................................................. . 5,000

 B.Borrowing Authority 

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected(4252)E .................................................................. . 600

 2. Receivable from Federal Sources(4251)E-B ............................................ . 150

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance(4210)E ........................................................... . 1,250

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) ................................................... . 

7.TOTAL BUDGETARY RESOURCES ..................................................... . 7,000
Reimbursable Case Studies

September 1996 85

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 1

(CONTINUED)

8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations (4902)E .................................................. . 5,000

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610)E ................................................. . 750

2.Anticipated(4590)E ............................................................... . 250

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other ............................................................................. . 1,000

11.TOTAL STATUS OF BUDGETARY RESOURCES ......................................... . 7,000

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-)(4251)E ........................................................ . 150

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders 

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ............................................................... . 5,000

B.Collections
Supplemental Guidance for the Budgetary Accounting Guide

86 September 1996

Reimbursable Case Studies

YEAR 2

15. Receive an additional 15. Agency ABC anticipated the

appropriation.(No Year) reimbursable activity.

BUDGETARY: BUDGETARY:

4119 Other Approp Realized 900 4210 Antic Reimb & Other Income 1,000

4450 Unapport Auth-Avail 900 4450 Unapport Auth-Avail R 1,000

PROPRIETARY: PROPRIETARY:

 none none

16. The agency received the SF 132 16. The agency received the SF 132

Apportionment Schedule from Apportionment Schedule from

OMB and properly recorded the OMB and properly recorded the

change in status. They also change in status.

received a warrant. 

BUDGETARY: BUDGETARY:

4450 Unapport Auth-Avail 1,150 4450 Unapport Auth-Avail 1,000

Apportionments 1,150 4590 Apportionments Unavailable 1,000

PROPRIETARY: PROPRIETARY:

1010 Fund Balance w/Treasury 900 none 

3100 Appropriated Capital 900

17. The agency head allotted the 17. No Entry 

authority.

BUDGETARY: BUDGETARY:

4510 Apportionments - Avail 1,150 none

4610 Allots-Realized Resources 1,150

PROPRIETARY: PROPRIETARY:

none none 
Reimbursable Case Studies

September 1996 87

18. Resubmit Order #3 as Order #4 for 18. Receive Order #4 without advance

Reimbursable Services to agency from agency DEF.

ABC. NO advance sent.

BUDGETARY: BUDGETARY: 

4610 Allots-Realized Resources 200 4220 Unfilled Cust Orders (NoAdv) 200

4801 Undelivered Orders-Unpd 200 4210 Antic Reimb & Other

Income 200

- and4590 Apportionments Unavailable 200

4610 Allots-Realized Resources 200

PROPRIETARY: PROPRIETARY:

none none

19. No Entry. 19. Agency ABC recorded

Depreciation Expense for use of

the equipment.

BUDGETARY: BUDGETARY: 

none none

PROPRIETARY: PROPRIETARY: 

 none 6100 Operating Expense (Depr) 200

1759 Accumulated Depreciation 200

20. Received notification of 20. Agency ABC recorded earnings

completion of Order #4. and notified agency DEF of the

completion of Order #4.

BUDGETARY: BUDGETARY: 

4801Undelivered Orders-Unpd 200 4251 Reimbursements Earned (Rec) 200

4901Expended Auth Unpaid 200 4220 Unfilled Cust Orders (NoAdv) 200

PROPRIETARY: PROPRIETARY: 

 6100 Operating Expenses 200 1310 Accounts Receivable 200

2110 Accounts Payable 200 5200 Revenue from Svcs Pro 200

- and -

3100 Appropriated Capital 200

5700 Appropriated Cap Used 200
Supplemental Guidance for the Budgetary Accounting Guide

88 September 1996

21. Submit payment for Reimbursable 21. Receive payment from agency

services to agency ABC. (2 orders DEF for Reimbursable services. (2

- Order #2 and Order #4) orders - Order #2 and Order #4)

BUDGETARY: BUDGETARY:

4901 Expended Auth Unpaid 350 4252 Reimbursements Earned (Col) 350

4902 Expended Auth Paid 350 4251 Reimbursements

 Earned (Rec) 350

PROPRIETARY: PROPRIETARY:

2110 Accounts Payable 350 1010 Fund Balance w/Treasury 350

1010 Fund Balance w/Treasury 350 1310 Accounts Receivable 350
Reimbursable Case Studies

September 1996 89

22. Agency DEF issued Order #5 and 22. Agency ABC received Order #5

disbursed an advance to agency and an advance from agency DEF.

ABC. 

BUDGETARY: BUDGETARY:

4610 Allots-Realized 4220 Unfilled Cust Orders (Adv) 600

Resources 600 4210 Antic Reimb & Other Income 600

4802 Undelivered Orders-Pd 600

- and4590 Apportionments Unavailable 600

4610 Allots-Realized Resources 600

PROPRIETARY: PROPRIETARY:

 1410 Advances to Others 600 1010 Fund Balance w/Treasury 600

1010 Fund Balance w/Treasury 600 2310 Advances from Others 600 

23. No Entry. 23. Agency ABC recorded

Depreciation Expense for use of

the equipment.

BUDGETARY: BUDGETARY:

none none

PROPRIETARY: PROPRIETARY:

 none 6100 Operating Expense (Depr) 600

1759 Accumulated Depreciation 600

24. Receive notification of completion 24. Agency ABC recorded earnings

of Order #5. and notified agency DEF of

completion of Order #5.

BUDGETARY: BUDGETARY: 

4801 Undelivered Orders-Pd 600 4252 Reimbursements Earned (Col) 600

4902 Expended Auth Paid 600 4220 Unfilled Cust Orders (Adv) 600

PROPRIETARY: PROPRIETARY:

 6100 Operating Expenses 600 2310 Advances from Others 600

1410 Advances to Others 600 5200 Revenue from Svcs Pro 600

-and3100 Appropriated Capital 600

5700 Appropriated Cap Used 600
Supplemental Guidance for the Budgetary Accounting Guide

90 September 1996

BUDGETARY PRE-CLOSING TRIAL BUDGETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 2 Year 2

4119 Other Approp 4201 Total Actual 

Realized 900 Resources 600

4201 Total Actual Resources 400 4210 Antic Reimb &

4610 Allotments-Realized Other Income 200

Resources 350 4252 Reimbursements 

4902 Expended Auth Paid 950 Earned (Col) 950

1,300 1,300 4450 Unapport AuthAvai D 750

4590 Apport Unavail 200

4610 AllotmentsRealized

Resources 800

1,750 1,750

PROPRIETARY PRE-CLOSING TRIAL PROPRIETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 2 Year 2

1010 Fund Bal w/Treasury 350 1010 Fund Bal 

3100 Appropriated Capital 350 wTreasury 1,550

5700 Appropriated Capital 1750 Equipment 5,000

Used 800 1759 Accum 

6100 Operating Expenses 800 Depreciation 1,550

1,150 1,150 3210 Invested Capital 5,000

5200 Revenue from 

Services Provided 800

6100 Operating 

Expenses (Depr) 800 

7,350 7,350
Reimbursable Case Studies

September 1996 91

CLOSING ENTRIES WHEN AUTHORITY DOES NOT EXPIRE

C1. Consolidate resources. C1. Consolidate resources.

BUDGETARY: BUDGETARY:

none 4201 Total Actual Resources-Col 950 

4252 Reimbursements Earned (Col) 950

C2. Close Anticipated and C2. Close Anticipated authority.

Unobligated authority.

BUDGETARY: BUDGETARY: 

4610 Allot-Realized Resources 350 4590 Apportionments-Unavailable 200

4450 Unapport Auth-Avail 350 4210 Antic Reimb & Other Income 200

-and4610 Allots-Realized Resources R 800

4450 Unapport Auth-Avail D 800

C3. Close expended authority. C3. Close expended authority.

BUDGETARY: BUDGETARY:

4902 Expended Auth Paid 950 none

4119 Other Approp Realized 900

4201 Total Actual Resources Col 50

C4. Close revenues and expenses. C4. Close revenues and expenses.

PROPRIETARY: PROPRIETARY:

5700 Appropriated Cap Used 800 5200 Revenue from Svcs Pro 800

6100 Operating Expenses 800 6100 Operating Expenses 800
Supplemental Guidance for the Budgetary Accounting Guide

92 September 1996

BUDGETARY EQUATION BUDGETARY EQUATION

ORDERING PERFORMING

 4201 Total Actual Resources 350 4201 Total Actual Recources 1,550

= =

4450 Unapportioned Authority - Avail 350 4450 Unapportioned Authority 

- Avail D 1,550 

PROPRIETARY POST-CLOSING TRIAL PROPRIETARY POST-CLOSING

BALANCE TRIAL BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 2 Year 2

1010 Fund Bal 1010 Fund Bal 

w/Treasury 350 w/Treasury 1,550

3100 Appropriated 1750 Equipment 5,000

Capital 350 1759 Accum

350 350 Depreciation 1,550

3210 Invested Capital 5,000

6,550 6,550
Reimbursable Case Studies

September 1996 93

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 2

1.BUDGET AUTHORITY

 A.Appropriations (4119)E ................................................................ . 900

 B.Borrowing Authority 

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1(4450)B or (4201)B-(4901)B-(4801)B-(4802)B ...................... . 250

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected

 2. Receivable from Federal Sources

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) ................................................... . 

7.TOTAL BUDGETARY RESOURCES ..................................................... . 1,150
Supplemental Guidance for the Budgetary Accounting Guide

94 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 2

(CONTINUED)

 8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations(4801) + (4902) .............................................. . 800

 E-B E

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610) .................................................. . 350

E

2.Anticipated

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other ............................................................................. . 

11.TOTAL STATUS OF BUDGETARY RESOURCES ......................................... . 1,150

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-) 

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders 

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ................................................................ . 950

B.Collections
Reimbursable Case Studies

September 1996 95

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 2

1.BUDGET AUTHORITY

 A.Appropriations (4119)E .................................................................. . 0

 B.Borrowing Authority 

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1(4201)B + (4251)B ............................................ . 750

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected(4252)E .................................................................. . 950

 2. Receivable from Federal Sources(4251)E-B ........................................... . (150)

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance(4210)E ............................................................ . 200

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) ................................................... . 

7.TOTAL BUDGETARY RESOURCES ..................................................... . 1,750
Supplemental Guidance for the Budgetary Accounting Guide

96 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 2

(CONTINUED)

8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations (4902)E

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610)E ................................................. . 800

2.Anticipated(4590)E ............................................................... . 200

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other .............................................................................. . 750

11.TOTAL STATUS OF BUDGETARY RESOURCES ......................................... . 1,750

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1(4251)B .................................. . (150)

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-)(4251)E

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders 

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E

B.Collections(4252)E .................................................................... . 950
Reimbursable Case Studies

September 1996 97

YEAR 3

25. Receive an additional 25. Agency ABC anticipated the

appropriation.(No Year) reimbursable activity.

BUDGETARY: BUDGETARY:

4119 Other Approp Realized 900 4210 Antic Reimb & Other Income 1,000

4450 Unapport Auth-Avail 900 4450 Unapport Auth-Avail 1,000

PROPRIETARY: none PROPRIETARY:

none

26. The agency received the SF 132 26. The agency received the SF 132 

Apportionment Schedule from Apportionment Schedule from OMB

OMB and roperly recorded the and properly recorded the change in

change in status. They also status.

received a warrant. 

BUDGETARY: BUDGETARY:

4450 Unapport Auth-Avail 1,250 4450 Unapport Auth-Avail R 1,000

4510 Apportionments - Avail 1,250 4450 Unapport Auth-Avail D 950

4590 Apportionments Unavailable 1,000

4510 Apportionments - Avail 950

PROPRIETARY: PROPRIETARY:

1010 Fund Balance w/Treasury 900 none 

3100 Appropriated Capital 900

27. The agency head allotted the 27. The agency head allotted the

authority. authority. 

BUDGETARY: BUDGETARY:

4510 Apportionments - Avail 1,250 4510 Apportionments - Avail 950

4610 Allots-Realized Resources 1,250 4610 Allots-Realized Resources D 950

PROPRIETARY: PROPRIETARY:

 none none 
Supplemental Guidance for the Budgetary Accounting Guide

98 September 1996

28. No Entry 28. Agency ABC ordered new

equipment. 

BUDGETARY: BUDGETARY: 

none 4610 Allots-Realized 

Resources D 950

4801 Undelivered Orders-Unpd D 950 

PROPRIETARY: PROPRIETARY:

 none none

29. No Entry. 29. Agency ABC received the

equipment and paid the invoice.

BUDGETARY: BUDGETARY: 

none 4801 Undelivered Orders-Unpd D 950

4902 Expended Auth D Paid 950

PROPRIETARY: PROPRIETARY: 

 none 1750 Equipment 950

1010 Fund Balance w/ Treasury 950

30. Agency DEF issued Order #6 and 30. Agency ABC received Order #6 and

disbursed an advance to agency an advance from agency DEF.

ABC.

BUDGETARY: BUDGETARY:

4610 Allots-Realized Resources 600 4220 Unfilled Cust Orders (Adv) 600

4802 Undelivered Orders-Pd 600 4210 Antic Reimb & Other

Income 600

- and4590 Apportionments - Unavail 600

4610 Allots-Realized

Resources R 600

PROPRIETARY: PROPRIETARY:

1410 Advances to Others 600 1010 Fund Balance w/Treasury 600

1010 Fund Balance w/Treasury 600 2310 Advances from Others 600 
Reimbursable Case Studies

September 1996 99

31. No Entry 31. Agency ABC recorded Depreciation

Expense for use of the equipment.

BUDGETARY: BUDGETARY:

none none

PROPRIETARY: PROPRIETARY:

 none 6100 Operating Expense (Depr) 600

1759 Accumulated Depreciation 600

32. Receive notification of the 32. Agency ABC recorded earnings

completion of Order #6. and notified agency DEF of the

completion of Order #6.

BUDGETARY: BUDGETARY: 

4802 Undelivered Orders -Pd 600 4252 Reimbursements Earned (Col) 600

4902 Expended Auth Paid 600 4220 Unfilled Cust Orders (Adv) 600

PROPRIETARY: PROPRIETARY:

 6100 Operating Expenses 600 2310 Advances from Others 600

1410 Advances to Others 600 5200 Revenue from Svcs Pro 600

-and3100 Appropriated Capital 600

5700 Appropriated Cap Used 600
Supplemental Guidance for the Budgetary Accounting Guide

100 September 1996

BUDGETARY PRE-CLOSING TRIAL BUDGETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 3 Year 3

4119 Other Approp 4201 Total Actual 

Realized 900 Resources 1,550

4201 Total Actual Resources 350 4210 Antic Reimb &

4610 Allotments-Realized Other Income 400

Resources 650 4252 Reimbursements 

4902 Expended Auth Paid 600 Earned (Col) 600

1,250 1,250 4450 Unapport AuthAvai D 600

4590 Apport Unavail 400

4610 AllotmentsRealized

Resources 600

4902 Expended Auth-Pd 950

2,550 2,550

PROPRIETARY PRE-CLOSING TRIAL PROPRIETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 3 Year 3

1010 Fund Bal w/Treasury 650 1010 Fund Bal 

3100 Appropriated Capital 650 wTreasury 1,200

5700 Appropriated Capital 1750 Equipment 5,950

Used 600 1759 Accum 

6100 Operating Expenses 600 Depreciation 2,150

1,250 1,250 3210 Invested Capital 5,000

5200 Revenue from 

Services Provided 800

6100 Operating 

Expenses (Depr) 600 

7,750 7,750
Reimbursable Case Studies

September 1996 101

CLOSING ENTRIES WHEN AUTHORITY DOES NOT EXPIRE

C1. Consolidate resources. C1. Consolidate resources.

BUDGETARY: BUDGETARY: 

none 4201 Total Actual Resources-Col 600

4252 Reimbursements Earned (Col) 600

C2. Close Anticipated and C2. Close Anticipated authority.

Unobligated authority.

BUDGETARY: BUDGETARY: 

4610Allots-Realized 4590 Apportionments Unavailable 400

Resources 650 4210 Antic Reimb & Other

4450 Unapport Auth-Avail 650 Income 400

-and4610Allots-Realized Resources R 600

 4450 Unapport Auth-Avail D 600

C3. Close expended authority. C3. Close expended authority.

BUDGETARY:

4201 Total Actual Resources Col 300 BUDGETARY:

4902 Expended Auth Paid 600 4902 Expended Auth Paid 950

4119 Other Approp Realized 900 4201 Total Actual Resources-Col 950

C4. Close revenues and expenses. C4. Close revenues and expenses.

PROPRIETARY: PROPRIETARY:

5700 Appropriated Cap Used 600 5200 Revenue from Svcs Pro 600 

6100 Operating Expenses 600 6100 Operating Expenses 600
Supplemental Guidance for the Budgetary Accounting Guide

102 September 1996

BUDGETARY EQUATION BUDGETARY EQUATION

ORDERING PERFORMING

 4201 Total Actual Resources 650 4201 Total Actual Recources 1,200

= =

4450 Unapportioned Authority - Avail 650 4450 Unapportioned Authority 

- Avai D 1,200 

PROPRIETARY POST-CLOSING TRIAL PROPRIETARY POST-CLOSING

BALANCE TRIAL BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 2 Year 2

1010 Fund Bal 1010 Fund Bal 

w/Treasury 650 w/Treasury 1,200

3100 Appropriated 1750 Equipment

Capital 650 1759 Accum 5,950

650 650 Depreciation 2,150

3210 Invested Capital 5,000

7,150 7,150
Reimbursable Case Studies

September 1996 103

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 3

1.BUDGET AUTHORITY

 A.Appropriations (4119)E

 B.Borrowing Authority 

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1(4450)B or (4201)B-(4901)B-(4801)B-(4802)B ..................... . 1,550

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected

 2. Receivable from Federal Sources

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) ................................................... . 

7.TOTAL BUDGETARY RESOURCES ..................................................... . 1,550
Supplemental Guidance for the Budgetary Accounting Guide

104 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 3

(CONTINUED)

 8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations(4801) + (4902) .............................................. . 950

 E-B E

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610) .................................................. . 600

E

2.Anticipated

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other ............................................................................. . 

11.TOTAL STATUS OF BUDGETARY RESOURCES ......................................... . 1,550

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-) 

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders 

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ................................................................ . 950

B.Collections
Reimbursable Case Studies

September 1996 105

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 3

1.BUDGET AUTHORITY

 A.Appropriations (4119)E .................................................................. . 0

 B.Borrowing Authority 

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1(4201)B + (4251)B ........................................... . 1,550

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected(4252)E .................................................................. . 600

 2. Receivable from Federal Sources(4251)E-B

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance(4210)E ............................................................ . 400

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) ................................................... . 

7.TOTAL BUDGETARY RESOURCES ..................................................... . 2,550
Supplemental Guidance for the Budgetary Accounting Guide

106 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 3

(CONTINUED)

8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations 

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations(4902)E ....................................................... . 950

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610)E ................................................. . 600

2.Anticipated(4590)E ............................................................... . 400

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other .............................................................................. . 600

11.TOTAL STATUS OF BUDGETARY RESOURCES ......................................... . 2,550

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1(4251)B

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-)(4251)E

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders 

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ................................................................ . 950

B.Collections(4252)E .................................................................... . 600